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The Role of Independent Commissioners in Moderating the Effect of Capital Intensity, Inventory Intensity, and Profitability on Tax Aggressiveness

Accounting Analysis Journal · Vol. 9 No. 3 (2020) · pp. 208–214

DOI
10.15294/aaj.v9i3.42687
ISSN
2502-6216, 2252-6765
Published
2020-12-12
Publisher
Universitas Negeri Semarang
Language
eng

Abstract

The study aimed to analyze the effect of capital intensity, inventory intensity, and profitability on tax aggressiveness with a board of independent commissioners as a moderating variable. Property and real estate companies listed on the Indonesia Stock Exchange in 2014-2018 were the population in this study. Sampling in this study used a purposive sampling technique. The sample selection in this study used a purposive sampling technique so that there were 24 companies with 120 analysis units. The method of analysis used in this study was the panel data regression method using the Eviews 9 application program. The results showed that capital intensity and inventory intensity partially do not have a significant effect on tax aggressiveness, while profitability partially has a significant positive effect on tax aggressiveness. The board of Independent commissioners is not able to moderate the effect of capital intensity, inventory intensity, and profitability on tax aggressiveness. The conclusion of this study is only profitability which has a significant effect on corporate tax aggressiveness, so it is proven that the more profit the company receives will trigger the company to take tax aggressiveness. Keywords: Tax Aggressiveness; Capital Intensity; Inventory Intensity; Profitability; Independent Board of Commissioners

Collaboration network of the authors

31 authors · 84 co-authorship links

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Co-authorOrganisationJoint articles
Retnoningrum HidayahAffiliation unknown3
Indah Fajarini Sri WahyuningrumAffiliation unknown2
Dhini SuryandariAffiliation unknown2
Anwar ZahidAffiliation unknown2
Kiswanto KiswantoAffiliation unknown1
Riza Alhusna NurshehaAffiliation unknown1
Qonitatun KhafidhohAffiliation unknown1
Rizka Nur RokhmatunAffiliation unknown1
Tiara Riza Falistiani PutriAffiliation unknown1
Rozi NurchaqiqiAffiliation unknown1
Ivan Zidny ArrizqyAffiliation unknown1
Nining - ApriliyanaAffiliation unknown1
Rohmah HikmatinAffiliation unknown1
Diah Kumala DeviAffiliation unknown1
Silvia RahayuAffiliation unknown1
M AkmalAffiliation unknown1
Linda AgustinaAffiliation unknown1
Prabowo Yudo JayantoAffiliation unknown1
I N KayatiAffiliation unknown1
Fian Tri RohmahAffiliation unknown1
Ima Nur KayatiAffiliation unknown1
Monita Bayu IslamiatunAffiliation unknown1
Maylia Pramono SariAffiliation unknown1
Ida MaftukhahAffiliation unknown1
Fitrarena Widhi RizkyanaAffiliation unknown1
Ardhana Reswari Hasna PratistaAffiliation unknown1
Tihana Tyan Zahrotuddinia TauhidaAffiliation unknown1
SuntariAffiliation unknown1
Sara R BasherAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/sju/index.php/aaj/oai, first harvested 5 Nov 2026, last seen 5 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">The Role of Independent Commissioners in Moderating the Effect of Capital Intensity, Inventory Intensity, and Profitability on Tax Aggressiveness</dc:title>
	<dc:creator>Pratama, Indriyani</dc:creator>
	<dc:creator>Suryarini, Trisni</dc:creator>
	<dc:description xml:lang="en-US">The study aimed to analyze the effect of capital intensity, inventory intensity, and profitability on tax aggressiveness with a board of independent commissioners as a moderating variable. Property and real estate companies listed on the Indonesia Stock Exchange in 2014-2018 were the population in this study. Sampling in this study used a purposive sampling technique. The sample selection in this study used a purposive sampling technique so that there were 24 companies with 120 analysis units. The method of analysis used in this study was the panel data regression method using the Eviews 9 application program. The results showed that capital intensity and inventory intensity partially do not have a significant effect on tax aggressiveness, while profitability partially has a significant positive effect on tax aggressiveness. The board of Independent commissioners is not able to moderate the effect of capital intensity, inventory intensity, and profitability on tax aggressiveness. The conclusion of this study is only profitability which has a significant effect on corporate tax aggressiveness, so it is proven that the more profit the company receives will trigger the company to take tax aggressiveness.
Keywords: Tax Aggressiveness; Capital Intensity; Inventory Intensity; Profitability; Independent Board of Commissioners</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Negeri Semarang</dc:publisher>
	<dc:date>2020-12-12</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unnes.ac.id/sju/aaj/article/view/42687</dc:identifier>
	<dc:identifier>10.15294/aaj.v9i3.42687</dc:identifier>
	<dc:source xml:lang="en-US">Accounting Analysis Journal; Vol 9 No 3 (2020): November; 208-214</dc:source>
	<dc:source>2502-6216</dc:source>
	<dc:source>2252-6765</dc:source>
	<dc:source>10.15294/aaj.v9i3</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/sju/aaj/article/view/42687/17831</dc:relation>
</oai_dc:dc>